Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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Restoration of registration of petitioner - registration of petitioner was cancelled by himself - it is directed that the request of the petitioner made by way of two communications dated 13th August, 2021 and 18th August, 2021 be replied to which is for the purpose of revocation of the self cancellation of registration made by the petitioner or in the alternative the respondent no.2 shall dispose of the appeal bearing in mind the time line of 30th September, 2021, which would not permit utilisation of input tax credit beyond the period of one year. - HC
Restoration of registration of petitioner - registration of petitioner was cancelled by himself - it is directed that the request of the petitioner made by way of two communications dated 13th August, 2021 and 18th August, 2021 be replied to which is for the purpose of revocation of the self cancellation of registration made by the petitioner or in the alternative the respondent no.2 shall dispose of the appeal bearing in mind the time line of 30th September, 2021, which would not permit utilisation of input tax credit beyond the period of one year. - HC
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